Seeks to bring in force sub-rule (2), sub-rule (3), clause (1) of sub-rule (6) and sub-rule (7) of rule 2 of the Kerala Goods and Services Tax (Ninth Amendment) Rules, 2021 - S. R. O. No. 1018/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.143/2021/TAXES. Dated, Thiruvananthapuram, 31st December, 2021 16th Dhanu, 1197 S. R. O. No. 1018/2021 In pursuance of sub-rule (2) of rule 1 of the Kerala Goods and Services Tax (Ninth Amendment) Rules, 2021, as per notification issued under G.O.(P) No.110/2021/TAXES. dated 29 th October, 2021 and published as S.R.O. No.777/2021 in the Kerala Gazette Extraordinary No.3159 dated 29th October, 2021, the Government of Kerala, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (1) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force By order of the Governor, SINI J. SHUKKOOR, Additional Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, Government have decided to bring sub-rule (2) and sub-rule (3), clause (1) of sub-rule (6) and sub-rule (7) of rule 2 of the Kerala Goods and Services Tax (Ninth Amendment) Rules, 2021 into force with effect from 1st day of January, 2022. The notification is intended to achieve the above object.